State Ex Rel. Grays Harbor Railway & Light Co. v. Denney

The Grays Harbor Railway & Light Company, appellant, is and has been for many years a public service company operating in the Grays Harbor district. Its functions are twofold, operating as it does a street railway system and an electric light plant, and serving the needs of the cities of Aberdeen, Hoquiam, Cosmopolis and the surrounding territory. It comes within the statutory definition of a “street railway” and also within the statutory definition of an “electric company.”

Prior to the year 1915, and pursuant to Bern. Comp. Stat., § 10441, a valuation was made of the properties belonging to…